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Rector of the Antonio de Nebrija University, Juan Cayón,Director-General of the State Tax Agency, Jesús Gascón Catalán,Senior Partner of Garrigues, Ricardo Gómez-Barreda,Dear teaching staff of Centro de Estudios Garrigues,Dear students of the 2018/2019

The LLM constitutes training in line with the current international business environment and is aimed at Garrigues associates, offering these young lawyers valuable learning opportunities that will contribute to their personal and professional development at

There has recently been a resurgence of the debate on the consequences of the digital economy on taxation, or perhaps better expressed as, on the form of adapting international taxation to the digitalization of the economy. Commissioner Moscovici has said that

Jurists tend to come up against two large obstacles when it comes to dealing with smart contracts:– The first problem is coming to grips with the technology; both the specific technology involved in the architecture and mechanics of a blockchain, and general

The rules governing the so-called “inspection procedures and proceedings”, which are set out in the Spanish General Taxation Law (GTL), continue to reflect the legal and administrative traditions of the Tax Inspectorate, with few changes having been made to

On March 21 the European Commission published a set of proposed new rules and measures on taxation of the digital economy in an attempt to set a starting point for the expected international negotiations on this matter, when the OECD has preferred to